On June 28, 2012, the Supreme Court of the United States upheld the most significant provisions of the Patient Protection and Affordable Care Act (the Act), including the controversial individual mandate.  The vote was 5–4 and the majority opinion was written by Chief Justice John Roberts.  Ironically, the justices concluded the individual mandate was not a valid exercise of Congress’ commerce clause power, but was a proper use of Congress’ tax authority.  One of the most complicated issues that everyone struggled with, the severability issue, is now moot because the individual mandate was upheld.

Because the Act was upheld, employers must continue to comply with its requirements.  In-depth analysis from McDermott Will & Emery, including next steps with respect to compliance, will be provided soon.  View the Supreme Court opinion.